The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1887-01-09
NEUTRALITY-SUSPICIOUS.
10 BIZ REDUCED By MR.. HIS.
COCKS BILL.
Rates 10 Be Levied In Lieu Of the
Duties Imposed on Certain I'M
ported Sugars.

purposes was introduced in IN,
House today by Mr.. Hiscock IN
". The frst section OF the bill pro
Vides shat IN and after the first day o
July, 1887, In lieu OF the duties anC
rates imposed by Law on the inporta
ton OF sugars not above No. Is, Dutch
standard, there shall be levied the fol
lowing rates of duty:
All tu9ar not above No. Is, Dutch
standard in color, all land bottoris
Byrups Of cane juice or OF beet juice
melada, concentrated meta, concre {
and concentrated molassee, testing by
the polariscope, not above 70 de
grees, sh. II pay O duty Of 70l0O OF
per cent. per pound, and for every
additional degree or fraction CT de
lre shown by the polaliscope test tn ~
shall pay 2.l00 Of cent per pound
additional; provided that this shall
not apply to any sugars imported fr m
any county levying an export duty OF
any tax ealhval snt thereto upon said
sugars; and shat upon all such foreign
sugars upon which export duties or
any tax equivalent thereto are laid BY
the country from whence imported,
there shall be levied the duties now
imposed by law; provided that for the
encouragement and protection OF the
cultivation OF beets, sorghum, amber,
imphice or other sugar canes and ths
manufacture thereof into sugar, for
every tea o. 20 1000 pounds Of beets or
sugar cane raised by any farmer or
planter in the United Sta'es manufac-
tured In sugar In the United States,
the sum OF AZ shall be paid az bounty
to the farmer or planter, by the Treas
ufer OF The United States, under such
ru % and regulations as the Secretary
OF the Treasury may prescribe.
The second fec,ion provides that Tor
the purpose Of this act domestic sugars
shall be graded into five classes, &C
cording to degrees Of polarE tion On
which bounty thall be paid follows:
On clsss ], CO cents per 100 pound
class 2. 80 cents; ella 8 8, S8 cents; class
1, "a cents, and class (including all
sugars above No. IS, with q polarEa-
ton OF $50, OF cents. These bounties
are 10 be paid upon all meIchantable
sugar made within the United States
from bee ~, sorghum or any other gu
gar cane or fruit or grain grown with
In the United States, by the Treasurer
OF the United States, to any p arson or
persons who shall establish planter
sugar mandatory within the United
States, ard shall mauuiIo,ure sugar
from beets, sorghum, amber or othersu-
gar cane, rr fult or grain raised in the
United States under such rules and
regulations as the SecfCt Wy OF the
Treasury may prescribe, and sufficient
money from the Treasury, not other.
wise appropriated, is approprla ed to
make the payment required, under
the Aforesaid provisions.
The third section reads as follows:
That on and after the first day OF 0G.
tober, 1887, the taxes hereic specified
imposed by internal revenue laws
now in force be and tle same are here
by repealed, namely: The taxes on
Manufactured tlbacco, snuff, cigars,
cheroots aud cigarette and the special
taxes required by law to be paid by
dealers in leaf tobacco, retail dealers
in leaf tobacco dealers In man
ufactured tobacco, ptddlers Of
tobacco, snuff and cigars and
manufacturers of tobacco and
cigars; Ireyided that on ali
original and unbroken fictory pack.
ages OF smoking and manufactured TO-
bacco and snuff, cigars, cheroot, and
cigarettes held by manufacturers or
dealers at the time such repeal shall |
70 int effec', upon which the tax
has been paid, there shall be allowed |
q rebate Of the full amount OF the tax
paid thereon but the came shall not
apply In any case were the claim has |
not been presented within sixty days
following the date when such repeal |
shall 60 into effect; and no claim shall |
be allowed for less amount than $40,
and any special tax stamp covering |
tsxes repealed by this act may be re-
deemed for the portion OF the special |
tax year unex ired at the time Of the |
repeal when tho amount claimed fer |
such stamp shall not be less than $40;
and all sums required to satisfy claims |
allowed under this act may be paid |
out OF any money in the Treasury not
otherwise appropriated; and II shall |
be the duty Of the Commissioner OF |
Internal Revenue, with the approval |
OF the Secretary OF the Treasury, to
adopt such rules and regulations and
to prescribe and furnish such blanks
and forms as may be necessary to |
carry this section into effect.
The fourth section provides that all |
internal revenue laws limiting, restrict |
ing, or regulating the manufacture,
sale or expectation OF tobacco, snuff,
cigars, oheroots and cigarettes are |
hereby repealed on and alter the first
day OF October, 1887, and that there |
shall be no drawback allowed upon
any such articles which shall be en-
tered Tor expectation on or al or that |
date; provided, that all laws now In |
force shall remain and have full force |
and effect In respect TO all ofenses
committed, liabilities incurred or
rights aOcruing or accrued prior to the
date when the repeal OF the taxes |
specified In this act shall take effect.
The fifth section authorizes grain
distillels to methylate with wood,
alcohol or napths, such OF their spirits |
~ have strength Of not less than 10 |
per cent greater than proof spirits.
The sixth section allows such |
methylated spirits to be withdrawn
from warehouses free OF tax for use In
the arts and manufactures under
proper regulations, and the seventh
section provides for the imposition OF
bonds ON persons using methylated
spirits In the arts or manufactures.
The eighth section requires persons
filing the bond to keep books showing
the amount OF spirits received, from
whom purchased, the amount con.
sumed and the persons to whom his
manufactures are sold.
The ninth section authorizes the
assignment Of gaugtr or store keeper
at manufacturers where distillers
spirits are sold under the provisions Of
the act.
The tenth section relates TO the
demethyhxation Of spirits; the extern
sion Of existing law to cover the pro-
cess and requires the distiller recelv.
ing such spirits for that purpose To
nav q a ,ao;ol fov 90 eSAn